The cultural development construction tax required in Section 15.57.030 to be paid shall be due and payable upon issuance by the City of a building permit for the New Construction or Reconstruction of any Commercial Structure; provided, however, that there shall be a refund of such tax in the event that the building permit expires, within the meaning of Section 302 (d) of the latest edition of the California Building Code adopted in the City, within thirty days after the date of such expiration, upon written application for such refund by the person who paid such tax setting forth in full the facts showing that such permit has expired. The full amount due under this Chapter shall constitute a debt to the City. An action for the collection thereof may be commenced in the name of the City in any court having jurisdiction of the cause.
(Ord. MC-1525, 01-15-20; Ord. MC-1451, 12-20-17; Ord. MC-650, 1-19-89; Ord. MC-542, 9-11-86)